FAC Explorer

Audit 34983

FY End
2022-06-30
Total Expended
$2.09M
Findings
12
Programs
6
Organization: Esperanza United (MN)
Year: 2022 Accepted: 2023-08-21
Auditor: Mahoney

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
36677 2022-001 Material Weakness - P
36678 2022-001 Material Weakness - P
36679 2022-001 Material Weakness - P
36680 2022-001 Material Weakness - P
36681 2022-001 Material Weakness - P
36682 2022-001 Material Weakness - P
613119 2022-001 Material Weakness - P
613120 2022-001 Material Weakness - P
613121 2022-001 Material Weakness - P
613122 2022-001 Material Weakness - P
613123 2022-001 Material Weakness - P
613124 2022-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
93.592 Family Violence Prevention and Services/discretionary $1.01M Yes 1
16.526 Ovw Technical Assistance Initiative $636,293 Yes 1
16.575 Crime Victim Assistance $275,021 - 1
16.888 Consolidated and Technical Assistance Grant Program to Address Children and Youth Experiencing Domestic and Sexual Violence and Engage Men and Boys As Allies $113,632 - 1
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $54,858 - 1
97.024 Emergency Food and Shelter National Board Program $1,750 - 1

Contacts

Name Title Type
ESQXLCBNWCM9 Patti Tototzintle Auditee
6516465553 Elizabeth Barchenger Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Esperanza United has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Esperanza United under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Esperanza United, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Esperanza United.

Finding Details

Finding 2022-001
2022-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program ? All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor?s report(s), or nine months after the end of the audit period. Condition ? The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2021, within nine months after the end of the audit period (March 31, 2022). Cause ? Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the auditor and the Organization which caused further delays. These delays all together cause the audit and data collection form to not be completed by the nine-month due date. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year?s Single Audit. Recommendation ? We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management?s Response and Corrective Action ? The Organization transitioned to a contract accountant in June 2022 and continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditing firm to improve communication during the audit so a future breakdown in communication does not occur. This transition and this new plan were not implemented until after the end of fiscal year 2022, so a repeat finding is expected for the 2022 audit, but the issue will be mitigated for the 2023 audit. Responsible party for corrective action ? Patti Tototzintle, President and CEO Repeat finding ? No
Finding 2022-001
2022-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program ? All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor?s report(s), or nine months after the end of the audit period. Condition ? The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2021, within nine months after the end of the audit period (March 31, 2022). Cause ? Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the auditor and the Organization which caused further delays. These delays all together cause the audit and data collection form to not be completed by the nine-month due date. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year?s Single Audit. Recommendation ? We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management?s Response and Corrective Action ? The Organization transitioned to a contract accountant in June 2022 and continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditing firm to improve communication during the audit so a future breakdown in communication does not occur. This transition and this new plan were not implemented until after the end of fiscal year 2022, so a repeat finding is expected for the 2022 audit, but the issue will be mitigated for the 2023 audit. Responsible party for corrective action ? Patti Tototzintle, President and CEO Repeat finding ? No
Finding 2022-001
2022-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program ? All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor?s report(s), or nine months after the end of the audit period. Condition ? The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2021, within nine months after the end of the audit period (March 31, 2022). Cause ? Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the auditor and the Organization which caused further delays. These delays all together cause the audit and data collection form to not be completed by the nine-month due date. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year?s Single Audit. Recommendation ? We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management?s Response and Corrective Action ? The Organization transitioned to a contract accountant in June 2022 and continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditing firm to improve communication during the audit so a future breakdown in communication does not occur. This transition and this new plan were not implemented until after the end of fiscal year 2022, so a repeat finding is expected for the 2022 audit, but the issue will be mitigated for the 2023 audit. Responsible party for corrective action ? Patti Tototzintle, President and CEO Repeat finding ? No
Finding 2022-001
2022-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program ? All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor?s report(s), or nine months after the end of the audit period. Condition ? The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2021, within nine months after the end of the audit period (March 31, 2022). Cause ? Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the auditor and the Organization which caused further delays. These delays all together cause the audit and data collection form to not be completed by the nine-month due date. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year?s Single Audit. Recommendation ? We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management?s Response and Corrective Action ? The Organization transitioned to a contract accountant in June 2022 and continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditing firm to improve communication during the audit so a future breakdown in communication does not occur. This transition and this new plan were not implemented until after the end of fiscal year 2022, so a repeat finding is expected for the 2022 audit, but the issue will be mitigated for the 2023 audit. Responsible party for corrective action ? Patti Tototzintle, President and CEO Repeat finding ? No
Finding 2022-001
2022-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program ? All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor?s report(s), or nine months after the end of the audit period. Condition ? The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2021, within nine months after the end of the audit period (March 31, 2022). Cause ? Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the auditor and the Organization which caused further delays. These delays all together cause the audit and data collection form to not be completed by the nine-month due date. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year?s Single Audit. Recommendation ? We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management?s Response and Corrective Action ? The Organization transitioned to a contract accountant in June 2022 and continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditing firm to improve communication during the audit so a future breakdown in communication does not occur. This transition and this new plan were not implemented until after the end of fiscal year 2022, so a repeat finding is expected for the 2022 audit, but the issue will be mitigated for the 2023 audit. Responsible party for corrective action ? Patti Tototzintle, President and CEO Repeat finding ? No
Finding 2022-001
2022-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program ? All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor?s report(s), or nine months after the end of the audit period. Condition ? The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2021, within nine months after the end of the audit period (March 31, 2022). Cause ? Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the auditor and the Organization which caused further delays. These delays all together cause the audit and data collection form to not be completed by the nine-month due date. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year?s Single Audit. Recommendation ? We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management?s Response and Corrective Action ? The Organization transitioned to a contract accountant in June 2022 and continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditing firm to improve communication during the audit so a future breakdown in communication does not occur. This transition and this new plan were not implemented until after the end of fiscal year 2022, so a repeat finding is expected for the 2022 audit, but the issue will be mitigated for the 2023 audit. Responsible party for corrective action ? Patti Tototzintle, President and CEO Repeat finding ? No
Finding 2022-001
2022-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program ? All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor?s report(s), or nine months after the end of the audit period. Condition ? The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2021, within nine months after the end of the audit period (March 31, 2022). Cause ? Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the auditor and the Organization which caused further delays. These delays all together cause the audit and data collection form to not be completed by the nine-month due date. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year?s Single Audit. Recommendation ? We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management?s Response and Corrective Action ? The Organization transitioned to a contract accountant in June 2022 and continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditing firm to improve communication during the audit so a future breakdown in communication does not occur. This transition and this new plan were not implemented until after the end of fiscal year 2022, so a repeat finding is expected for the 2022 audit, but the issue will be mitigated for the 2023 audit. Responsible party for corrective action ? Patti Tototzintle, President and CEO Repeat finding ? No
Finding 2022-001
2022-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program ? All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor?s report(s), or nine months after the end of the audit period. Condition ? The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2021, within nine months after the end of the audit period (March 31, 2022). Cause ? Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the auditor and the Organization which caused further delays. These delays all together cause the audit and data collection form to not be completed by the nine-month due date. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year?s Single Audit. Recommendation ? We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management?s Response and Corrective Action ? The Organization transitioned to a contract accountant in June 2022 and continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditing firm to improve communication during the audit so a future breakdown in communication does not occur. This transition and this new plan were not implemented until after the end of fiscal year 2022, so a repeat finding is expected for the 2022 audit, but the issue will be mitigated for the 2023 audit. Responsible party for corrective action ? Patti Tototzintle, President and CEO Repeat finding ? No
Finding 2022-001
2022-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program ? All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor?s report(s), or nine months after the end of the audit period. Condition ? The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2021, within nine months after the end of the audit period (March 31, 2022). Cause ? Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the auditor and the Organization which caused further delays. These delays all together cause the audit and data collection form to not be completed by the nine-month due date. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year?s Single Audit. Recommendation ? We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management?s Response and Corrective Action ? The Organization transitioned to a contract accountant in June 2022 and continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditing firm to improve communication during the audit so a future breakdown in communication does not occur. This transition and this new plan were not implemented until after the end of fiscal year 2022, so a repeat finding is expected for the 2022 audit, but the issue will be mitigated for the 2023 audit. Responsible party for corrective action ? Patti Tototzintle, President and CEO Repeat finding ? No
Finding 2022-001
2022-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program ? All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor?s report(s), or nine months after the end of the audit period. Condition ? The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2021, within nine months after the end of the audit period (March 31, 2022). Cause ? Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the auditor and the Organization which caused further delays. These delays all together cause the audit and data collection form to not be completed by the nine-month due date. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year?s Single Audit. Recommendation ? We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management?s Response and Corrective Action ? The Organization transitioned to a contract accountant in June 2022 and continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditing firm to improve communication during the audit so a future breakdown in communication does not occur. This transition and this new plan were not implemented until after the end of fiscal year 2022, so a repeat finding is expected for the 2022 audit, but the issue will be mitigated for the 2023 audit. Responsible party for corrective action ? Patti Tototzintle, President and CEO Repeat finding ? No
Finding 2022-001
2022-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program ? All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor?s report(s), or nine months after the end of the audit period. Condition ? The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2021, within nine months after the end of the audit period (March 31, 2022). Cause ? Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the auditor and the Organization which caused further delays. These delays all together cause the audit and data collection form to not be completed by the nine-month due date. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year?s Single Audit. Recommendation ? We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management?s Response and Corrective Action ? The Organization transitioned to a contract accountant in June 2022 and continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditing firm to improve communication during the audit so a future breakdown in communication does not occur. This transition and this new plan were not implemented until after the end of fiscal year 2022, so a repeat finding is expected for the 2022 audit, but the issue will be mitigated for the 2023 audit. Responsible party for corrective action ? Patti Tototzintle, President and CEO Repeat finding ? No
Finding 2022-001
2022-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program ? All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor?s report(s), or nine months after the end of the audit period. Condition ? The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2021, within nine months after the end of the audit period (March 31, 2022). Cause ? Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the auditor and the Organization which caused further delays. These delays all together cause the audit and data collection form to not be completed by the nine-month due date. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year?s Single Audit. Recommendation ? We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management?s Response and Corrective Action ? The Organization transitioned to a contract accountant in June 2022 and continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditing firm to improve communication during the audit so a future breakdown in communication does not occur. This transition and this new plan were not implemented until after the end of fiscal year 2022, so a repeat finding is expected for the 2022 audit, but the issue will be mitigated for the 2023 audit. Responsible party for corrective action ? Patti Tototzintle, President and CEO Repeat finding ? No